What's the easiest way to superimpose two JPG images, one on top of the other ?

What's the easiest way to superimpose two JPG images, one ontop of the other, so that I can see both of them at the same time? The only graphics program that I useregularly is MS Publisher 2003 which doesn't seem to be able to do that.I have occasionally tried to use other (free)graphics programs but they are always so complicated that I can't figure outhow to do what I want to do.But Iassume that there is some way to do what I want to do; so what's the easiestway to do what I would like to do?Thanks in advance for any suggestions.

No dedicated graphics program with the tools to do what you want (layers, masks, etc.) is going to be easy for a newcomer. Photoshop does have a learning curve but one of its biggest advantages is the thousands of tutorials available.